Every company is required to provide specific information outlined within this Part. If such information doesn't feature in the company's financial statements, it should be included in a note attached to them.

Any notes should be presented in sequential order, mirroring the ordering of the related items within the balance sheet and the profit and loss account.

Included in paragraphs 45 to 51, there's information that performs two roles: Supplementing the information pertaining to specific items shown in the balance sheet and providing relevant content to evaluate the financial position of the company.

• Information associated with "fixed assets" needs to be provided for every item that falls under this category in the company's balance sheet. This includes determining the total amounts in respect of that item at the onset and end of the financial year, impact on the amount shown in the balance sheet due to revaluation of any assets, acquisitions made during the year, disposals and any asset transfers.
• Information about the fair valuation of assets and liabilities is required when financial instruments or assets have been included at fair value by the guidelines set in few sections. This requires disclosure of significant assumptions, fair value of assets, potential effects on future cash flows, and a table with movements in the fair value reserve during the financial year.
• Specific information must be provided when the amounts included for investment property or living animals and plants have been determined following certain guidelines. This requires the disclosure of affected balance sheet items and the adopted basis of valuation in the notes to the financial statements.
• Some specific details should be provided about the appropriation of the profit and loss account. This includes the total amount of dividends paid and liable to pay at the end of the financial year, any transfer between reserves, the profit or loss carried forward at the end and start of the financial year, and other changes in the balance of the profit and loss account reserve.
• When any amount is transferred to or from any revaluation reserves, the information about such reserves should be outlined in a tabular form including the amount of reserves at the start and end of the financial year and details of any amounts transferred.
• In the company's balance sheet, for each item listed under "creditors", the aggregate amount of any debts included under that item that are due for payment or repayment after a span of five years since the end of the financial year should be declared.